- VAT options must be exercised by April 30 within the VO framework
- No need to fill out for those who entered the lump-sum regime from 2024
- VAT declaration due by April 30, 2024
- Options and revocations for tax purposes are expressed using the VO framework
- Options for tax determination regimes are binding for three years
- Failure to communicate in the VO framework does not preclude the application of the regime
- Subjects transitioning from lump-sum to ordinary regime must check box 1 on line VO33
- Subjects applying or reapplying the lump-sum regime must check box 2 on line VO33
- VO form is attached to the REDDITI 2024 model for those using the lump-sum regime
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Italy"
- Italy Extends Suspension of Plastic and Sugar Tax Until End of 2026
- 10% VAT Applies to Musical Entertainment Accessory to Restaurant Services, Rules Italian Supreme Court
- VAT Refund on Invoices: When Undue Tax Payments Can Be Reclaimed
- Local Authority Reimbursements for Employee Electoral Mandate Leave Not Subject to VAT
- VAT Refund Denied in Fraud Context After Contract Reclassification
